Sing commenced business in January 2022 operating a stationery store. The following transactions took place during the month of January.

January	1	Started business with: Cash in hand : Cash at bank	10 ,000 150,000
	3	Purchased goods by cheque	50,000
	5	Cash sales	15,000
	7	Purchased goods on credit from Kingston Stationery Supplies	35,000
	10	Sold goods on credit to White Hill Primary	14,500
	12	Returned goods to Kingston Stationery & Supplies, as they were incorrect.	1,500
	13	White Hill Primary returned some of the goods, as they were damaged.	1,000
	15	Paid salaries in cash	7,500
	16	Paid Kingston Stationery & Supplies by cheque	10,000
	17	Received a cheque from White Hill Primary	8,000
	18	Cash sales	20,000
	20	Sing withdrew cash from the bank to pay for personal insurance	12,000
	24	Bought furniture by cheque	13,500
	26	The owner took some goods for personal use.	5,000
	27	Paid salaries in cash	5,000
	28	Transferred cash into the bank account
	31 31	Paid Kingston Stationery Supplies Received a discount from Kingston Stationery Supplies	10,000 500

Record the transactions in the ledger accounts in the books of Sing for the month of January 2022.

Prepare a trial balance as at 30 January 2022.